Tourist tax and guest registration for holiday apartments: who registers, who pays, who is liable

Tourist tax and guest registration are the inconspicuous duties of holiday letting: nobody likes talking about them, but they are regulated by law, they are checked and – properly organised – they involve hardly any effort. This article explains what needs to be done for let holiday apartments in the Bernese Oberland and how tasks are divided with a management company.

Two duties, one basis

Guest registration: Accommodation businesses must register their guests with the municipality or the tourist office. In Simmental this is done through the electronic registration system of Lenk-Simmental Tourismus, in Saanenland through Gstaad Saanenland Tourismus. The registration includes the guests’ personal details as well as arrival and departure; additional reporting duties apply to foreign guests.

Tourist tax: Every overnight stay is subject to tourist tax. The tax is collected from the guest and passed on to the municipality by the accommodation provider. The tourist tax regulations of the respective municipality apply. In return, the guest receives a guest card with discounts – digital in Lenk and Saanenland.

How it works in practice

For a managed holiday apartment, the sequence is always the same:

1. Registration of the unit in the registration system by the management company, once at the start.

2. Registration of each guest with personal details, mostly automated from the booking system, at the latest on the day of arrival.

3. Guest card is delivered digitally to the guest.

4. Collection of the tourist tax from the guest as part of the booking or on site.

5. Deregistration on departure and timely transfer to the municipality by the management company.

6. Shown in the statement: The tourist tax appears as a pass-through item in the owners’ statement, so it remains clear what was collected and passed on.

For the owners, this means: no login of their own, no forms, no deadlines to keep in mind.

Personal use: flat rate or actual

For your own stays and those of your family, the municipalities offer an annual flat rate. The owners pay it directly to the municipality; the management company has nothing to do with it. Anyone who does not take out the flat rate is charged per actual overnight stay.

It is different for friends and acquaintances who use the apartment free of charge: they are not covered by the family flat rate and are always charged per actual stay. These guests must also be registered. In our contracts, the owners give their consent when signing that the management company handles registration and tourist tax processing for such stays – for a handling fee, which is shown in the statement.

What does not go through the management

Property tax, water, sewage and waste charges are billed to the owners directly by the municipality. Heating and operating costs go through the condominium owners’ association. The management covers only what is connected with letting.

Why this also matters for the building permit

For tourist-managed apartments, guest registrations and tourist tax statements also serve as evidence for the occupancy record that is presented periodically to the building permit authority. Clean registration practice is therefore not only a duty towards the municipality but part of the proof that the apartment is run as an accommodation business.

Frequently asked questions

Do I have to register my guests myself?

No. For managed apartments, the management company handles registration, deregistration and the transfer of the tourist tax.

Do I pay tourist tax for my own stays?

Yes, either through the municipality’s annual flat rate or per actual overnight stay. You pay the flat rate directly to the municipality.

What applies if I let friends use the apartment?

The stays are subject to tourist tax and registration. The management company handles both and shows them in your statement.

Do my guests receive a guest card?

Yes. Registration triggers the region’s digital guest card – in Lenk with discounts on mountain railways, swimming pools and transport.

Where can I see how much tourist tax has been passed on?

In the owners’ statement as a separate item, with supporting documents if required.

More on management: [Simmental](/bewirtschaftung-simmental), [Saanenland](/bewirtschaftung-saanenland), [Adelboden-Kandersteg](/bewirtschaftung-adelboden-kandersteg).

*The tourist tax and registration regulations of the respective municipality apply. This article describes the process for properties managed by Picobello Reinigungen.*